The following information is available for Brendon Company before closing the accounts. What will be the amount in the Income Summary account that should be closed to Retained earnings? Retained earnings Dividends Services revenue. Depreciation Expense-Equipment Wages expense Interest expense Insurance expense Rent expense $ 123,000 38,000 205,000 13,325 77,900 3,700 12,900 26,650 Multiple Choice $70,525 $32,525, $44,000.